Download in UkrainianThis report presents the results of a survey of local self-government authorities on the accessibility of tax administrative services in territorial hromadas where taxpayer service centres of the State Tax Service of Ukraine were closed during 2024–2026.
The survey was conducted by the Polaris Programme "Support to Multilevel Governance in Ukraine" in partnership with the All-Ukrainian Association of Amalgamated Territorial Communities between 27 April and 8 May 2026. Heads (or deputy heads) of Administrative Service Centres (ASCs), as well as representatives of local self-government authorities from territorial hromadas where 117 taxpayer service centres of the State Tax Service had been closed, were invited to participate. Representatives of 36 hromadas from 12 regions of Ukraine took part in the survey.
The report provides an overview of the current state of accessibility of tax administrative services following the closure of taxpayer service centres, analyses the level of integration of tax administrative services into ASCs, the interaction between the territorial bodies of the State Tax Service and local self-government authorities, and identifies the needs of hromadas regarding the further integration of tax administrative services into ASCs. Particular attention is given to possible models for integrating these services, the digitalisation of interaction between ASCs and the State Tax Service, the willingness of hromadas to invest their own resources to improve the accessibility of tax administrative services, and the possibility of delegating selected tax administrative services to local self-government authorities.
Based on the survey findings, the report provides recommendations for improving cooperation between the territorial bodies of the State Tax Service and ASCs, integrating tax administrative services into the ASC network through different models tailored to the needs and capacities of hromadas, and enhancing digital interaction between the State Tax Service and ASCs to improve the accessibility of tax administrative services.
